Caroline Herlev Gebara

Abstract The current greenhouse gas accounting rules for reporting emissions associated with electricity consumption (known as ‘scope 2’ emissions) have been criticised for failing to differentiate between impactful and non-impactful actions, and for producing inaccurate value chain inventories. One proposed solution to these problems is to introduce an additionality test to demonstrate that there is a causal relationship between a reporting company and the emissions rate that it reports.